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Citizens’ CSR expectations and corporate financial reputation: the mediating role of reputation and trust

Enkeleda Lulaj

Social Responsibility Journal2026https://doi.org/10.1108/srj-01-2026-0003article
AJG 1ABDC B
Weight
0.50

What the paper says

Purpose This study aims to empirically investigate how citizens' corporate social responsibility (CSR) expectations shape corporate financial reputation (CFR), and whether this relationship operates directly or through corporate reputation and trust (CRT). Design/methodology/approach This study uses a quantitative, cross-sectional design based on survey data collected in 2025 from 710 citizens in Kosovo. Data were gathered using a structured questionnaire with five-point Likert scales and analyzed using structural equation modeling, supported by exploratory and confirmatory factor analyses, reliability and validity assessments and bootstrapped mediation analysis. Findings The results reveal that CSR expectations (CSRe) exert a strong positive effect on CRT, which in turn significantly enhance CFR. CSRe also display a substantial direct effect on financial reputation. Mediation analysis confirms that CRT partially transmit the effect of CSRe on CFR, indicating the coexistence of direct evaluative and trust-based reputational mechanisms. The model demonstrates high explanatory power for CFR. Originality/value This study contributes to the CSR and corporate reputation literature by repositioning citizens’ CSRe as a central driver of CFR. By empirically establishing the mediating role of reputation and trust, it advances a perception-based understanding of how CSR becomes integrated into public financial evaluations, offering insights particularly relevant to emerging and transition economies.

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https://doi.org/https://doi.org/10.1108/srj-01-2026-0003

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@article{enkeleda2026,
  title        = {{Citizens’ CSR expectations and corporate financial reputation: the mediating role of reputation and trust}},
  author       = {Enkeleda Lulaj},
  journal      = {Social Responsibility Journal},
  year         = {2026},
  doi          = {https://doi.org/https://doi.org/10.1108/srj-01-2026-0003},
}

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Citizens’ CSR expectations and corporate financial reputation: the mediating role of reputation and trust

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.